Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Denial of refund claim - Export of service / software to sister units - information which has been indicated on the invoice is sufficient to come to a conclusion that the invoice was in respect of the export of software by the appellant to their sister/parent concern - refund allowed - AT
Denial of refund claim - Export of service / software to sister units - information which has been indicated on the invoice is sufficient to come to a conclusion that the invoice was in respect of the export of software by the appellant to their sister/parent concern - refund allowed - AT
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